dc.contributor.advisor | 譚丹琪 博士 | zh_TW |
dc.contributor.author (Authors) | 黃盈凱 | zh_TW |
dc.creator (作者) | 黃盈凱 | zh_TW |
dc.date (日期) | 2005 | en_US |
dc.date.accessioned | 11-Sep-2009 17:06:12 (UTC+8) | - |
dc.date.available | 11-Sep-2009 17:06:12 (UTC+8) | - |
dc.date.issued (上傳時間) | 11-Sep-2009 17:06:12 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0093351017 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30034 | - |
dc.description (描述) | 碩士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 國際經營與貿易研究所 | zh_TW |
dc.description (描述) | 93351017 | zh_TW |
dc.description (描述) | 94 | zh_TW |
dc.description.abstract (摘要) | 本研究所選取的樣本為在台灣證券交易所公開上市上櫃之資訊電子業、食品業公司,而且其在民國86年至民國92年間有進行國內或國外購併之企業,共選取115個購併樣本進行實證研究。 本研究主要研究的問題即是購併前雙方的既存關係對於購併後表現的影響,本研究認為這層既存關係可以使購併後的整合更加順利、降低因不瞭解目標公司經營狀況而導致錯誤的購併決策之機會,進而反映出較佳的購併後績效。本研究並進一步將既存之關係細分為上下游合作關係、代工合作關係、關係企業與轉投資關係、雙方高層朋友關係四種,探討在不同的關係型態下該既存之關係對購併後表現的影響。 本研究之結果為購併前雙方若存在既有之關係,不論關係的型態,其在營運綜效(營運成本率)及財務綜效(流動比率、負債比率)的表現上皆優於購併前雙方完全無關係者。而購併前雙方若存在上下游合作之關係,其在營運綜效(營運成本率)及財務綜效(流動比率、負債比率)的表現上皆優於購併前雙方無上下游合作關係者;購併前雙方若存在關係企業之關係,其在營運綜效(資產報酬率)及財務綜效(流動比率、負債比率)的表現上皆優於購併前雙方無關係企業之關係者;購併前若雙方高層存在朋友、親戚之關係,其在營運綜效(資產報酬率、營運成本率)及財務綜效(流動比率、負債比率)的表現上皆優於購併前雙方高層無關係者。 | zh_TW |
dc.description.tableofcontents | 目錄 第壹章 緒論……………………………………………………………………5 第一節 研究背景與動機…………………………………………………5 第二節 研究目的…………………………………………………………7 第三節 研究範圍…………………………………………………………8 第四節 研究流程與架構…………………………………………………9 第貳章 文獻探討…………………………………………………………….11 第一節 企業進行購併的動機………………………………..………11 第二節 影響購併績效的因素…………………………………………16 第三節 購併相關實證研究……………………………………………20 第四節 小結……………………………………………………………27 第參章 研究設計與方法……………………………………………………28 第一節 研究假設………………………………………………………28 第二節 研究樣本與資料來源…………………………………………36 第三節 研究變數操作…………………………………………………38 第四節 研究分析方法…………………………………………………47 第肆章 研究結果分析………………………………………………………51 第一節 樣本基本描述…………………………………………………51 第二節 研究變數敘述性統計…………………………………………52 第三節 差異檢定………………………………………………………54 第四節 實證結果分析與討論…………………………………………56 第伍章 結論與建議…………………………………………………………..68 第一節 研究結論……………………………………………………..68 第二節 研究限制與未來研究方向…………………………………..71 第三節 管理意涵………………………………………………………73 參考文獻…………………………………………………………………………75 | zh_TW |
dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093351017 | en_US |
dc.subject (關鍵詞) | 購併 關係 | zh_TW |
dc.title (題名) | 購併前既存之關係對購併績效影響之研究—以台灣上市(櫃)資訊電子業與食品業為例 | zh_TW |
dc.type (資料類型) | thesis | en |
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